4804.39.60.40 - Other

This classification, HTS 4804.39.60.40, encompasses "Other" uncoated kraft paper and paperboard within the subcategory of material weighing 150 g/m² or less. This designation serves as a residual category for kraft paper and paperboard that do not fit into more specific classifications at this level, provided they meet the general criteria of being uncoated kraft paper or paperboard in rolls or sheets, and not specifically addressed in headings 4802 or 4803.

It is crucial to distinguish this category from its sibling, 4804.39.60.20, which is specifically designated for "Base stock for trays, dishes, plates, cups and the like." While both are uncoated kraft papers and paperboard weighing 150 g/m² or less, this "Other" category captures kraft papers and paperboards intended for a wide range of other applications not covered by the food service item base stock classification. Examples might include certain types of wrapping paper, liners for other manufactured goods, or general-purpose industrial papers where the primary material is kraft paper and the weight and uncoated nature are key characteristics.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification into 4804.39.60.40 is determined by ensuring the product meets the broader requirements of uncoated kraft paper or paperboard in rolls or sheets, weighing 150 g/m² or less, and is not specifically classified elsewhere within heading 4804 or preceding headings. The determining factor for inclusion in this residual "Other" category is the absence of a more precise classification for its intended use or specific physical attributes.